Intangible Assets-According to German GAAP

Heng Wang

Abstract


With the growth of global markets, intangible assets have become more and more important for both investors and managers in recent years. Although the economic importance of intangible assets has long been recognised, there has been extensive debate as to the definition of intangible assets, how to measure intangible assets, and the extent to which enterprises should be required to report these assets. Intangible Assets are likely to become increasingly important with the continuing development of high-technology industries and global service markets. The meaningful and comparable accounting for intangible assets is likely to remain one of the key international challenges facing the accounting profession during the next decade and beyond.

Full Text: PDF DOI: 10.5539/ijbm.v3n10p125

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This work is licensed under a Creative Commons Attribution 3.0 License.

International Journal of Business and Management   ISSN 1833-3850 (Print)   ISSN 1833-8119 (Online)

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